Michigan Compiled Laws
100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)
Section 141.1167 - Examinations and Investigation; Furnishing Means, Facilities, and Opportunity; Ordering Personal Appearance for Examination; Refuse to Submit to Examination or Investigation; Violation; Penalties.

Sec. 7.
(1) A person shall furnish, within 10 days following a request of the administrator or his or her duly authorized agent, the means, facilities, and opportunity for making such reasonable examinations and investigations as are authorized by this ordinance, and shall present himself or herself for examination under oath when so ordered by the administrator. The request or order of the administrator or his or her duly authorized agent may be made verbally unless the person requests that the request or order be addressed to him or her in writing.
(2) Refusal by any person to submit to such examination or investigation, when requested or ordered by the administrator, is a violation of this ordinance, punishable by such penalties as are provided in the ordinance.
History: 1990, Act 100, Imd. Eff. June 13, 1990

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 141 - Municipal Financing

Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)

100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)

Section 141.1161 - Short Title.

Section 141.1162 - Definitions.

Section 141.1163 - Imposition of City Utility Users Tax; Rate; Measurement.

Section 141.1164 - Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return.

Section 141.1165 - Rules Relating to Administration and Enforcement; Adoption, Amendment, and Repeal; Collection and Disposition of Taxes and Payments; Special Ruling; Examination of Books, Papers, and Records.

Section 141.1166 - Confidentiality; Violation; Penalties.

Section 141.1167 - Examinations and Investigation; Furnishing Means, Facilities, and Opportunity; Ordering Personal Appearance for Examination; Refuse to Submit to Examination or Investigation; Violation; Penalties.

Section 141.1168 - Delinquent Tax Amounts; Interest and Penalties.

Section 141.1169 - Failure to Remit Tax Moneys Received From Users; Issuance and Service of Proposed Assessment; Proof of Mailing; Written Protest.

Section 141.1170 - Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest.

Section 141.1171 - Refusal to Pay Tax Due; Obligation to Rebill; Issuance of Proposed or Final Assessment; Demand for Payment; Recovery in Court; Prosecution.

Section 141.1172 - Additional Assessment.

Section 141.1173 - Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.

Section 141.1174 - Person Aggrieved by Rule, Denial of Claim, or Special Ruling; Appeal; Final Order; Payment; Refund.

Section 141.1175 - Grievance; Judicial Determination.

Section 141.1176 - Payment of Recovery From General Fund.

Section 141.1177 - Violations; Penalties.